Chennai Court September 1997 Judgments
Auro Food Ltd. Vs. Commissioner of Income-tax and Another
Court: Chennai
Decided on: Sep-09-1997
Reported in: [1999]239ITR548(Mad)
K. Sampath, J. 1. The prayer in the writ petition is for the issue of a writ of certiorarified mandamus to call for the records relating to the petitioner in C. No. 2031(64)/1988-89-TN-V on the file of the first respondent, and quash the impugned order dated November 7, 1988, and consequently direct the first respondent to waive interest of Rs. 4,29,670 levied under section 220(2) of the Income-tax Act, 1961, for the assessment year 1980-81. 2. The grievance of the writ petitioner-company is that the application filed by it for waiver of interest under section 220(2A) of the Income-tax Act, 1961 (hereinafter referred to as the Act), has not been properly disposed of by the first respondent. The petitioner-company is an assessee on the records of the Deputy Commissioner of Income-tax, Special Range-V, Madras, the G.I. number being 1-A. It filed its return of income for the assessment year 1980-81 declaring the total income at Rs. 23,06,268 after adjusting carried forward unabsorbed allo...
Tag this Judgment!N.K. Mohnot Vs. Deputy Commissioner of Income-tax and Others
Court: Chennai
Decided on: Sep-09-1997
Reported in: [1999]240ITR562(Mad)
A.R. Lakshmanan J. 1. The appellant filed this appeal only against the findings rendered by the learned single judge in para. 25 of his order dated July 4, 1995, and made in W.P. No. 13646 of 1994 (N. H. Mohnot v. Deputy CIT : [1995]215ITR275(Mad) . The learned single judge by the said order partly allowed the writ petition by directing the respondents to return to the appellant/writ petitioner all the documents removed by the authorities by the conclusion of the survey by the respondents from the place of business or profession of the appellant except the promissory notes which have been attached by the Tax Recovery Officer. 2. The short facts which are relevant from the purpose of disposal of this writ appeal are as under : The appellant filed the writ petition for a mandamus directing the respondents to return the documents/promissory notes more fully described in the Schedule to annexures-1 and 2 to the writ petition and for other suitable orders. On July 26, 1994, the Assistant Co...
Tag this Judgment!The Senior Superintendent of Post Offices Vs. the Coimbatore Diocese S ...
Court: Chennai
Decided on: Sep-09-1997
Reported in: 1997(3)CTC334; (1998)IMLJ314
ORDERAR. Lakshmanan, J.1. The writ appeal is directed against the order of Y. Venkatachalam, J., dated 10-1-1996 in W.P.No. 13298 of 1985 allowing the writ petition and setting aside the impugned order under the Land Acquisition Act. The 3rd respondent in the writ petition is the appellant in this appeal.2. The learned single Judge proceeded on the basis that the 1st respondent/Coimbatore Diocese Society has ownership rights over the property but failed to see that the land acquisition proceedings initiated were in accordance with the legal formalities and were completed consequent to the application made for acquiring the land by the appellant, to the 3rd respondent. The learned Judge has proceeded to consider the case of the 1st respondent as though it is a case of eviction proceedings. In this case, the appellant is in possession of the building in question and using the same as post office for the past 70 years, and is rendering postal service on behalf of the Government of India, ...
Tag this Judgment!Tvl. Sundaram Granites, Rep. by Its Managing Partner V. Nalliappan Vs. ...
Court: Chennai
Decided on: Sep-09-1997
Reported in: 1997(2)CTC678
ORDERM.S. Liberhan, C.J.1. This appeal has arisen out of the interim order passed by a Hon'ble single judge of this Court made in W.M.P.No. 4890 of 1996 in W.P.No. 3114 of 1996 dated 25.4.1996.2. Skeletal facts, necessary to dispose of the appeal, as emerged from the reading of the writ petitions, counters writ appeal and admitted facts during the course of the arguments are as follows:-3. The petitioner deals in granite quarries. The petitioner applied for lease to quarry in Survey No. 443, measuring 4.05.0 hectares in Karandapalli village, Denkanikottai Taluk, Dharmapuri District through the District Collector. Respondent No. 5 had also applied for lease through the District Collector for 10.00 acres of and which included the above referred Survey No. 443. The relevant itinerary of dates referred to are that the Respondent No. 5 had also applied for lease through the District Collector on 13.9.1995, while the petitioner applied for lease through the District Collector only on 27.10.1...
Tag this Judgment!Thanamani Vs. Sethuraman
Court: Chennai
Decided on: Sep-09-1997
Reported in: (1998)1MLJ759
ORDERS. Jagadeesan, J.1. Though the counsel for the respondent is absent, the civil revision petition was taken up today for final disposal. The petitioner is cultivating tenant under the respondent. The respondent filed a petition P. No. 64 of 1995 to evict the petitioner on the ground of wilful default in payment of rent. The Revenue Court, Mayiladuthurai passed a conditional order on 30.8.1995 directing the petitioner to pay a sum of Rs. 4,649 to. the respondent on or before 8.10.1995 and posted the matter on 9.10.1995 for reporting. However, the petitioner did not pay any amount from 30.8.1995 till 8.10.1995. He has paid an amount of Rs. 1,700 between 16.10.1995 and 8.1.1996 periodically getting extension of time before the Revenue Court. Ultimately, the Revenue Court passed an order on 8.1.1996 stating that the petitioner shall pay the entire balance i.e., Rs. 4,649--1,700 = 2,949 on or before 24.1.1996 and posted the matter on 24.1.1996. On 24.1.1996, the petitioner did not appea...
Tag this Judgment!R. Seshamma, Smt. Vs. Central Board of Direct Taxes and ors.
Court: Chennai
Decided on: Sep-09-1997
Reported in: [1998]234ITR585(Mad)
ORDERK. Sampath, J.2. The allegations as set out in the affidavit in support of the writ petition are as follows :The petitioner is an assessee on the file of the Income Tax Officer- 1(3), Cuddalore, South Aroot Distt. in GI No. 3601-S. On 3-9-1972, there was a search by the intelligence department in the business premises of petitioners husband and gold jewels weighing about 21 kilos and silver articles weighing about 2 kilos were seized. Assessment proceedings were initiated by the Income Tax Department in pursuance of the alleged materials gathered during search and on the basis of the seized articles. In 1975, the Government of India brought a scheme known as Voluntary Disclosure of Income and Wealth. The petitioner opted for settling the dispute under the Scheme. Accordingly, the tax due on the income assessed for the assessment year 1972-73 had been paid. However, the seized gold and silver articles were not returned to the petitioner on the ground that the central excise authori...
Tag this Judgment!The Senior Superintendent of Post Offices, Coimbatore Division Vs. the ...
Court: Chennai
Decided on: Sep-09-1997
Reported in: (1998)1MLJ314
A.R. Lakshmanan, J.1. The writ appeal is directed against the order of Y. Venkatachalam, J., dated 10.1.1996 in W.P. No. 13298 of 1985 allowing the writ petition and setting aside the impugned order under the Land Acquisition Act, The 3rd respondent in the writ petition is the appellant in this appeal.2. The learned single Judge proceeded on the basis that the 1st respondent/Coimbatore Diocese Society has ownership rights over the property but failed to see that the land acquisition proceedings initiated were in accordance with the legal formalities and were completed consequent to the application made for acquiring the land by the appellant, to the 3rd respondent. The learned Judge has proceeded to consider the case of the 1st respondent as though it is a case of eviction proceedings. In this case, the appellant is in possession of the building in question and using the same as post office for the past 70 years, and is rendering postal service on behalf of the Government of India, whi...
Tag this Judgment!K. Kalyani Vs. the Chairman, Chengalvaraya Naicker Trust and ors.
Court: Chennai
Decided on: Sep-09-1997
Reported in: (1998)2MLJ33
ORDERP.D. Dinakaran, J.1. Heard all the parties.2. Both the petitions are filed by the same petitioner against the respondents and therefore heard together.3. In W.P. No. 7269 of 1997, the petitioner prays for issue of writ of certiorari calling for the records relating to the proceedings of the second respondent dated 19.3.1997 made in Ref. No. A/203/97 C.N.T. and quash the same.4. In W.P. No. 9714 of 1997 the writ petitioner prays for writ of certiorari calling for the records dated 5.5.1997 in A/203/97 and quash the same.5. The relevant facts of the above writ petitions are stated as follows:The petitioner is working as a teacher in Chengalvaraya Naicker Primary School established by the first respondent trust, now being controlled and administered by the second respondent herein under the provisions of the Pachaiappas Trust (Takeover of the Management) Act, 1981 hereinafter referred to as Pachiappas Trust Takeover Act, read with G.O.Ms. No. 719, Education Science and Technology Dep...
Tag this Judgment!Smt. R. Seshamma Vs. Central Board of Direct Taxes and ors.
Court: Chennai
Decided on: Sep-09-1997
Reported in: (1997)143CTR(Mad)230
ORDERK. SAMPATH, J. :The writ petition is for the issue of a writ of certiorarified mandamus to call for the records of the first respondent in F. No. 404/279/85-ITCC, dt. 25th March, 1987, quash the said order and further direct the first respondent to grant the benefit of section 220(2A) of the IT Act.2. The allegations as set out in the affidavit in support of the writ petition are as follows :The petitioner is an assessee on the file of the ITO-1(3), Cuddalore, South Arcot Distt. in GI No. 3601-S. On 3rd September, 1972, there was a search by the Intelligence Department in the business premises of petitioners husband and gold jewels weighing about 21 kilos and silver articles weighing about 2-1/2 kilos were seized. Assessment proceedings were initiated by the IT Department in pursuance of the alleged materials gathered during search and on the basis of the seized articles. In 1975, the Government of India brought a scheme known as Voluntary Disclosure of Income and Wealth. The peti...
Tag this Judgment!E.S.i.C. Represented by Its Regional Director, Nungambakkam, Madras Vs ...
Court: Chennai
Decided on: Sep-08-1997
Reported in: [1998(79)FLR452]; (1998)IMLJ719
R. Balasubramanian, J.1. The appellant in this appeal is the respondent in E.S.I.O.P. No. 41 of 1987 on the file of the District Judge, Coimbatore (Employees State Insurance Court). The respondent in this appeal is the petitioner in that proceedings. In this Judgment, the parties to this appeal are referred to in the same rank in which they are described in the original proceedings before the Employees State Insurance Court. 2. The dispute relating to payment of contribution arose in respect of payments made to carpenters, cartman, persons entrusted with the work of stitching the materials given by the petitioner and the amount paid to Sampathkumar and Krishnakumar. The petitioner is a partnership concern engaged in the business of manufacture of hosiery items. The disputes raised by the petitioner in the above proceedings was opposed by the respondent. The Insurance Court, after going through the materials placed before it found that the petitioner is liable to contribute in respect o...
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